Senate Bill 2909

AN ACT TO PROVIDE FOR THE ISSUANCE OF A DISTINCTIVE MOTOR
VEHICLE LICENSE TAG FOR SUPPORTERS OF THE JACKSON MUNICIPAL SEPARATE SCHOOL
DISTRICT; TO PROVIDE FOR A FEE FOR THE ISSUANCE OF SUCH TAG; AND FOR RELATED
PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE
STATE OF MISSISSIPPI:

SECTION
1. (1) Any owner of a motor vehicle who is a
resident of this state, upon payment of the road and bridge privilege taxes, ad
valorem taxes and registration fees as prescribed by law for private carriers
of passengers, pickup trucks and other noncommercial motor vehicles, and upon
payment of an additional fee in the amount provided in subsection (3) of this
section, shall be issued a distinctive license tag for any motor vehicle
registered in his name identifying such person as a supporter of the Jackson
Municipal Separate School District. The
distinctive license tags so issued shall display the words "Jackson Public
Schools" and shall be of such color and design as the State Tax
Commission, with the advice of the Jackson Municipal Separate School District,
may prescribe and shall consist of such letters or numbers, or both, as may be
necessary to distinguish each license tag.

(2) Application for the distinctive license tags
authorized by this section shall be made to the county tax collector on forms
prescribed by the State Tax Commission.
The application and the additional fee imposed under subsection (3) of
this section, less Two Dollars ($2.00) thereof to be retained by the tax
collector, shall be remitted to the State Tax Commission on a monthly basis as
prescribed by the commission. The
portion of the additional fee retained by the tax collector shall be deposited
into the county general fund.

(3) Beginning with any registration year
commencing on or after July 1, 2005, any person applying for a distinctive
license tag under this section shall pay an additional fee in the amount of
Thirty Dollars ($30.00) for each distinctive license tag applied for under this
section, which shall be in addition to all other taxes and fees. The additional fee paid shall be for a
period of time to run concurrent with the vehicle's established license tag
year. The additional fee is due and
payable at the time the original application is made for a distinctive license
tag under this section and thereafter annually at the time of renewal
registration as long as the owner retains the distinctive license tag. If the owner does not wish to retain the
distinctive license tag, he must surrender it to the local county tax
collector.

(4) The State Tax Commission shall deposit all
fees into the State Treasury on the day collected. At the end of each month, the State Tax Commission shall certify
to the State Treasurer the total fees collected under this section from the
issuance of the distinctive license tags issued under this section. The State Treasurer shall distribute such
collections as follows:

(a)
Twenty-four Dollars ($24.00) of each additional fee collected on
distinctive license tags issued pursuant to this section shall be deposited
into the Mississippi Public Education Support Fund created under Section 37-61-37.

(b)
One Dollar ($1.00) of each additional fee collected on distinctive
license tags issued pursuant to this section shall be deposited into the
Mississippi Fire Fighter's Memorial Burn Center Fund created pursuant to
Section 7-9-70.

(c)
Two Dollars ($2.00) of each additional fee collected on distinctive
license tags issued pursuant to this section shall be deposited to the credit
of the State Highway Fund to be expended solely for the repair, maintenance,
construction or reconstruction of highways.

(d) One Dollar ($1.00) of each additional fee
collected on distinctive license tags issued pursuant to this section shall be
deposited to the credit of the special fund created in Section 27-19-44.2.

(5) A regular license tag must be properly
displayed as required by law until replaced by a distinctive license tag under
this section. The regular license tag
must be surrendered to the tax collector upon issuance of the distinctive
license tag under this section. The tax
collector shall issue up to two (2) license decals for each distinctive license
tag issued under this section, which will expire the same month and year as the
regular license tag.

(6)
In the case of loss or theft of a distinctive license tag issued under
this section, the owner may make application and affidavit for a replacement
distinctive license tag as provided by Section 27-19-37. The fee for a replacement distinctive
license tag shall be Ten Dollars ($10.00).
The tax collector receiving such application and affidavit shall be
entitled to retain and deposit into the county general fund five percent (5%)
of the fee for such replacement license tag and the remainder shall be
distributed in the same manner as funds from the sale of regular distinctive
license tags issued under this section.

SECTION
2. This act shall take effect and
be in force from and after July 1, 2005.